State & Local

Expert Analysis

• NY Tax Talk: Evaluating The Sales Tax Vendor Relief Program

  

  New York state’s new penalty abatement and interest discount program, recently enacted alongside mandated sales tax vendor reregistration, may be most useful for vendors that recently lost a protest or have not yet fully paid all the interest and penalties associated with an assessment, says Elizabeth Cha at Eversheds Sutherland.

• Taekwondo Makes Me A Better Lawyer

  

  Taekwondo has taught me to recognize when to fight for a position and when to focus on finding a solution, and that the best outcomes are often achieved by solving problems — all of which has improved my work as a bankruptcy lawyer, mediator and Subchapter V trustee, says Amy Denton Mayer at Berger Singerman.

• Score One Very Big One Against Illegal Taxes: SALT In Review

  

  From the defeat of Maryland's digital advertising tax to a Missouri election that defied expectation, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Being In A Band Made Me A Better Lawyer

  

  Playing shows in storied New York City venues and rehearsing with my bandmates in poorly ventilated rooms helped develop the professional qualities I rely on as a litigator, including an ability to collaborate with strong-minded equals and the determination to treat each client with singular focus, says Eliad Shapiro at Herrick Feinstein.

• Going To Hardcore Shows Makes Me A Better Lawyer

  

  While government contracts law and the hardcore scene may seem entirely unrelated, in my experience, both are about community, focus, being prepared for the unexpected and managing chaos, says Isaac Natter at Fluet.

• Slapping Back When A State Tax Overreaches: SALT In Review

  

  From Apple's big win against a Nebraska tax assessment to a constitutional matter in Oregon, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Assessing The Benefits Of Fla.'s Newest Business Structure

  

  As of July 1, Florida business owners can create protected series LLCs to shield assets from liability while avoiding increased costs and wasted time, but burdensome recordkeeping obligations are crucial to maintaining the very protection that makes them attractive in the first place, says Gregory Ritter at Moritt Hock.

• Justices' Tax Sale Ruling Tees Up Auction Fairness Battles

  

  The U.S. Supreme Court’s recent decision in Pung v. Isabella County, Michigan, that taxpayers are not entitled to fair market value of real property seized to satisfy a tax debt shifts attention to the fairness of state and local auction procedures, and whether taxpayers claiming surplus proceeds face unwarranted hurdles, say attorneys at Miller Canfield.

• Judges On AI: Examining Administrative, Organizational Uses

  

  U.S. District Judge Alan Albright of the Western District of Texas examines how artificial intelligence could transform a court's ability to deal with administrative work and organize materials when preparing for hearings or drafting opinions, thereby affording judges more time to resolve contested issues.

• Ensuring Eligibility For Data Center Sales Tax Breaks

  

  As states compete to lure data centers, sales tax exemptions are an important component of many incentive packages — but companies must ensure that projects not only qualify for exemptions on paper, but also can preserve and prove their eligibility through the planning, construction and operation phases, says Peter Lowy at Nelson Mullins.

• Fighting The Good Fight Against A Bad Rule: SALT In Review

  

  From a continuing challenge to a New York regulation on interstate commerce to Washington state voters' chance to repeal a tax on millionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Inside Differing State Approaches To Prediction Market Taxes

  

  As states adopt divergent approaches to prediction market platforms through both legislation and litigation, and the landscape is anything but settled, the emerging patchwork of state taxes on prediction markets presents novel questions about characterization, preemption and compliance, say attorneys at Holland & Knight.

• Being A Magician Makes Me A Better Lawyer

  

  The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.